The Accounting Program at Marist College
ANN E. DAVIS, Ph.D. Economics, Chairperson
Accounting has moved well past the traditional skills of auditing, accounting, and tax services. Accountants are now also expected to do forecasting and financial planning and evaluation. Those diverse and changing challenges mean you need to go out into the field with a well-rounded, up-to-date skill set. You'll get that with Marist accounting courses, which prepare you to take on sensitive management positions in business and industry, public accounting, and government. If you decide to add a professional certification to your credentials, you can study for your Certified Public Accountant or Certified Management Accountant designations. If you are considering graduate school, you'll find an accounting degree will give you an excellent base for post-baccalaureate study in business or law.
Students will be held to the requirements of the catalog of the year in which they declare their major. Following are the requirements for the most recent catalog.
Bachelor of Science in Accounting
- B.S. Accounting Course Requirements
- B.S. Accounting Recommended Course Sequence
- B.S. Accounting Course Descriptions
Minor in Accounting
- Accounting Minor Course Requirements
Students who have declared their major in a prior year should consult the appropriate catalog.
Today’s accounting majors are expected not only to provide auditing, accounting, and tax services for small and large companies, but also to provide services in forecasting, financial planning and evaluation, and the creation and monitoring of new technologies.
The accounting program at Marist College provides a high-quality, professional education in a supportive, interactive, and personalized learning environment. The program is designed to prepare accounting graduates to progress to sensitive management positions in business and industry, public accounting, and governmental units.
Professional opportunities include careers as a certified public accountant (CPA) or as a certified management accountant (CMA). The Marist Bachelor of Science in Accounting also serves as a sound educational base for post-baccalaureate study in business and law.
As of August 2009, 150 credit hours are required to sit for the CPA exam. The Accounting Core requires an intensive study of the various responsibilities of the accountant. This includes the study of financial accounting theory, its realization in generally accepted accounting principles, and the application of official accounting and auditing standards as well as tax laws.
Accounting involves both external financial reporting and internal reporting for managerial decision making and control. Hence, professional accountants interact with all the functional areas of business. Accounting majors develop their knowledge of this interface through both required and elective courses.
For the Accounting profession taken as a whole the primary interface with business requires a detailed knowledge of the financial and legal aspects of business transactions. Consequently, the required interface courses develop expertise in these areas.
The professional practice of accounting requires accountants to:
- Critically interpret and apply accounting principles and standards to complex transactions which often involve innovative contracts and contingent claims,
- Evaluate the value of information for managerial decision making, and
- Take responsibility for their own continuing education and development in the field as new accounting and auditing standards and tax laws are adopted.